How Amazon Tax Exemption Program (ATEP) Works

Many organizations qualify to make sales tax exempt purchases. ATEP supports sales tax exempt purchases from Amazon.com LLC, its affiliates, and participating sellers for customers who are enrolled.

The ATEP Enrollment Tool guides customers through the enrollment process where they must provide their organization exemption type, which states they are qualified to receive a tax exemption in, and answers to supplemental questions required of their exemption. Then, we will create an exemption certificate, or the customer will upload one.

When a customer makes a tax-exempt purchase from a participating seller, ATEP will provide the seller an exemption certificate with the customer’s exemption information. Exemptions that are applied to purchases are available in the Seller Central Tax Document Library. Instructions for accessing an exemption document are available on the Get Tax-Exemption Certificates Help page.

Customer-based tax exemptions that cannot be applied at the time of purchase will continue to be addressed through a post-order tax refund.

By participating in ATEP, you agree to accept the tax exemption information or certificates provided by customers in connection with purchases that they elect to make tax exempt. You are solely responsible for your use of ATEP and for complying with all applicable laws and regulations concerning accepting tax-exemption certificates.

You will not have access to download customer exemption certificates for tax exempt orders shipped to states where Marketplace Tax Collector laws have been enacted. Amazon owns the sales tax exemption and remittance obligations for the order, regardless of the fulfillment type.